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File 2008 Taxes Online Free

File 2008 taxes online free 12. File 2008 taxes online free   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. File 2008 taxes online free Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. File 2008 taxes online free Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. File 2008 taxes online free Method 2. File 2008 taxes online free RoyaltiesDepletion. File 2008 taxes online free Coal and iron ore. File 2008 taxes online free Sale of property interest. File 2008 taxes online free Part of future production sold. File 2008 taxes online free Unemployment BenefitsTypes of unemployment compensation. File 2008 taxes online free Governmental program. File 2008 taxes online free Repayment of unemployment compensation. File 2008 taxes online free Tax withholding. File 2008 taxes online free Repayment of benefits. File 2008 taxes online free Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. File 2008 taxes online free Deduction for costs involved in unlawful discrimination suits. File 2008 taxes online free Energy conservation measure. File 2008 taxes online free Dwelling unit. File 2008 taxes online free Current income required to be distributed. File 2008 taxes online free Current income not required to be distributed. File 2008 taxes online free How to report. File 2008 taxes online free Losses. File 2008 taxes online free Grantor trust. File 2008 taxes online free Nonemployee compensation. File 2008 taxes online free Corporate director. File 2008 taxes online free Personal representatives. File 2008 taxes online free Manager of trade or business for bankruptcy estate. File 2008 taxes online free Notary public. File 2008 taxes online free Election precinct official. File 2008 taxes online free Difficulty-of-care payments. File 2008 taxes online free Maintaining space in home. File 2008 taxes online free Reporting taxable payments. File 2008 taxes online free Lotteries and raffles. File 2008 taxes online free Form W-2G. File 2008 taxes online free Reporting winnings and recordkeeping. File 2008 taxes online free Inherited pension or IRA. File 2008 taxes online free Employee awards or bonuses. File 2008 taxes online free Pulitzer, Nobel, and similar prizes. File 2008 taxes online free Payment for services. File 2008 taxes online free VA payments. File 2008 taxes online free Prizes. File 2008 taxes online free Strike and lockout benefits. File 2008 taxes online free Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. File 2008 taxes online free Some items, however, are only partly excluded from income. File 2008 taxes online free This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. File 2008 taxes online free Income that is taxable must be reported on your tax return and is subject to tax. File 2008 taxes online free Income that is nontaxable may have to be shown on your tax return but is not taxable. File 2008 taxes online free This chapter begins with discussions of the following income items. File 2008 taxes online free Bartering. File 2008 taxes online free Canceled debts. File 2008 taxes online free Sales parties at which you are the host or hostess. File 2008 taxes online free Life insurance proceeds. File 2008 taxes online free Partnership income. File 2008 taxes online free S Corporation income. File 2008 taxes online free Recoveries (including state income tax refunds). File 2008 taxes online free Rents from personal property. File 2008 taxes online free Repayments. File 2008 taxes online free Royalties. File 2008 taxes online free Unemployment benefits. File 2008 taxes online free Welfare and other public assistance benefits. File 2008 taxes online free These discussions are followed by brief discussions of other income items. File 2008 taxes online free Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. File 2008 taxes online free You must include in your income, at the time received, the fair market value of property or services you receive in bartering. File 2008 taxes online free If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. File 2008 taxes online free Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. File 2008 taxes online free However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. File 2008 taxes online free Example 1. File 2008 taxes online free You are a self-employed attorney who performs legal services for a client, a small corporation. File 2008 taxes online free The corporation gives you shares of its stock as payment for your services. File 2008 taxes online free You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. File 2008 taxes online free Example 2. File 2008 taxes online free You are self-employed and a member of a barter club. File 2008 taxes online free The club uses “credit units” as a means of exchange. File 2008 taxes online free It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. File 2008 taxes online free The club subtracts credit units from your account when you receive goods or services from other members. File 2008 taxes online free You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. File 2008 taxes online free Example 3. File 2008 taxes online free You own a small apartment building. File 2008 taxes online free In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. File 2008 taxes online free You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. File 2008 taxes online free Form 1099-B from barter exchange. File 2008 taxes online free   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. File 2008 taxes online free It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. File 2008 taxes online free The IRS also will receive a copy of Form 1099-B. File 2008 taxes online free Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. File 2008 taxes online free You have no income from the canceled debt if it is intended as a gift to you. File 2008 taxes online free A debt includes any indebtedness for which you are liable or which attaches to property you hold. File 2008 taxes online free If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. File 2008 taxes online free If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). File 2008 taxes online free Form 1099-C. File 2008 taxes online free   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. File 2008 taxes online free The amount of the canceled debt is shown in box 2. File 2008 taxes online free Interest included in canceled debt. File 2008 taxes online free   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. File 2008 taxes online free Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. File 2008 taxes online free See Deductible debt under Exceptions, later. File 2008 taxes online free   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. File 2008 taxes online free If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). File 2008 taxes online free Discounted mortgage loan. File 2008 taxes online free   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. File 2008 taxes online free You must include the canceled amount in your income. File 2008 taxes online free Mortgage relief upon sale or other disposition. File 2008 taxes online free   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. File 2008 taxes online free To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. File 2008 taxes online free Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. File 2008 taxes online free    You may be able to exclude part of the mortgage relief on your principal residence. File 2008 taxes online free See Excluded debt, later. File 2008 taxes online free   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. File 2008 taxes online free You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. File 2008 taxes online free Report any gain on nonbusiness property as a capital gain. File 2008 taxes online free   See Publication 4681 for more information. File 2008 taxes online free Stockholder debt. File 2008 taxes online free   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. File 2008 taxes online free For more information, see Publication 542, Corporations. File 2008 taxes online free   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. File 2008 taxes online free This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. File 2008 taxes online free Repayment of canceled debt. File 2008 taxes online free   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. File 2008 taxes online free You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. File 2008 taxes online free The statute of limitations generally does not end until 3 years after the due date of your original return. File 2008 taxes online free Exceptions There are several exceptions to the inclusion of canceled debt in income. File 2008 taxes online free These are explained next. File 2008 taxes online free Student loans. File 2008 taxes online free   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. File 2008 taxes online free   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. File 2008 taxes online free To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). File 2008 taxes online free   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. File 2008 taxes online free Education loan repayment assistance. File 2008 taxes online free   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. File 2008 taxes online free    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. File 2008 taxes online free If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. File 2008 taxes online free See Form 1040X and its instructions for details on filing. File 2008 taxes online free Deductible debt. File 2008 taxes online free   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. File 2008 taxes online free This exception applies only if you use the cash method of accounting. File 2008 taxes online free For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. File 2008 taxes online free Price reduced after purchase. File 2008 taxes online free   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. File 2008 taxes online free The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. File 2008 taxes online free Excluded debt. File 2008 taxes online free   Do not include a canceled debt in your gross income in the following situations. File 2008 taxes online free The debt is canceled in a bankruptcy case under title 11 of the U. File 2008 taxes online free S. File 2008 taxes online free Code. File 2008 taxes online free See Publication 908, Bankruptcy Tax Guide. File 2008 taxes online free The debt is canceled when you are insolvent. File 2008 taxes online free However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. File 2008 taxes online free See Publication 908. File 2008 taxes online free The debt is qualified farm debt and is canceled by a qualified person. File 2008 taxes online free See chapter 3 of Publication 225, Farmer's Tax Guide. File 2008 taxes online free The debt is qualified real property business debt. File 2008 taxes online free See chapter 5 of Publication 334. File 2008 taxes online free The cancellation is intended as a gift. File 2008 taxes online free The debt is qualified principal residence indebtedness. File 2008 taxes online free See Publication 525 for additional information. File 2008 taxes online free Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. File 2008 taxes online free You must report this item as income at its fair market value. File 2008 taxes online free Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. File 2008 taxes online free These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. File 2008 taxes online free For more information about the 50% limit for meal and entertainment expenses, see chapter 26. File 2008 taxes online free Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. File 2008 taxes online free This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. File 2008 taxes online free However, interest income received as a result of life insurance proceeds may be taxable. File 2008 taxes online free Proceeds not received in installments. File 2008 taxes online free   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. File 2008 taxes online free If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. File 2008 taxes online free Proceeds received in installments. File 2008 taxes online free   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. File 2008 taxes online free   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. File 2008 taxes online free Include anything over this excluded part in your income as interest. File 2008 taxes online free Surviving spouse. File 2008 taxes online free   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. File 2008 taxes online free If you remarry, you can continue to take the exclusion. File 2008 taxes online free Surrender of policy for cash. File 2008 taxes online free   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. File 2008 taxes online free In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. File 2008 taxes online free    You should receive a Form 1099-R showing the total proceeds and the taxable part. File 2008 taxes online free Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. File 2008 taxes online free More information. File 2008 taxes online free   For more information, see Life Insurance Proceeds in Publication 525. File 2008 taxes online free Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. File 2008 taxes online free Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. File 2008 taxes online free To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. File 2008 taxes online free Include the part of the lump sum payment that is more than your cost in your income. File 2008 taxes online free Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. File 2008 taxes online free Viatical settlement. File 2008 taxes online free   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. File 2008 taxes online free A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. File 2008 taxes online free Exclusion for terminal illness. File 2008 taxes online free    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. File 2008 taxes online free This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. File 2008 taxes online free Exclusion for chronic illness. File 2008 taxes online free    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. File 2008 taxes online free Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. File 2008 taxes online free This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. File 2008 taxes online free For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. File 2008 taxes online free Exception. File 2008 taxes online free   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. File 2008 taxes online free Form 8853. File 2008 taxes online free   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. File 2008 taxes online free You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. File 2008 taxes online free Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. File 2008 taxes online free For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. File 2008 taxes online free For more information, see Publication 559, Survivors, Executors, and Administrators. File 2008 taxes online free Partnership Income A partnership generally is not a taxable entity. File 2008 taxes online free The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. File 2008 taxes online free Schedule K-1 (Form 1065). File 2008 taxes online free    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. File 2008 taxes online free S. File 2008 taxes online free Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. File 2008 taxes online free In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. File 2008 taxes online free Keep Schedule K-1 (Form 1065) for your records. File 2008 taxes online free Do not attach it to your Form 1040, unless you are specifically required to do so. File 2008 taxes online free For more information on partnerships, see Publication 541, Partnerships. File 2008 taxes online free Qualified joint venture. File 2008 taxes online free   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. File 2008 taxes online free To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. File 2008 taxes online free For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. File 2008 taxes online free S Corporation Income In most cases, an S corporation does not pay tax on its income. File 2008 taxes online free Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. File 2008 taxes online free Schedule K-1 (Form 1120S). File 2008 taxes online free   An S corporation must file a return on Form 1120S, U. File 2008 taxes online free S. File 2008 taxes online free Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. File 2008 taxes online free In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. File 2008 taxes online free Keep Schedule K-1 (Form 1120S) for your records. File 2008 taxes online free Do not attach it to your Form 1040, unless you are specifically required to do so. File 2008 taxes online free For more information on S corporations and their shareholders, see the Instructions for Form 1120S. File 2008 taxes online free Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. File 2008 taxes online free The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). File 2008 taxes online free You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. File 2008 taxes online free Tax benefit rule. File 2008 taxes online free   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. File 2008 taxes online free For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. File 2008 taxes online free For more information, see Publication 525. File 2008 taxes online free Federal income tax refund. File 2008 taxes online free   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. File 2008 taxes online free State tax refund. File 2008 taxes online free   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. File 2008 taxes online free The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. File 2008 taxes online free The IRS also will receive a copy of the Form 1099-G. File 2008 taxes online free If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. File 2008 taxes online free See Publication 525 for when you must use another worksheet. File 2008 taxes online free   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. File 2008 taxes online free For examples, see Publication 525. File 2008 taxes online free Mortgage interest refund. File 2008 taxes online free    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. File 2008 taxes online free Do not subtract the refund amount from the interest you paid in 2013. File 2008 taxes online free You may have to include it in your income under the rules explained in the following discussions. File 2008 taxes online free Interest on recovery. File 2008 taxes online free   Interest on any of the amounts you recover must be reported as interest income in the year received. File 2008 taxes online free For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. File 2008 taxes online free Recovery and expense in same year. File 2008 taxes online free   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. File 2008 taxes online free Recovery for 2 or more years. File 2008 taxes online free   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. File 2008 taxes online free This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. File 2008 taxes online free For information on how to compute the allocation, see Recoveries in Publication 525. File 2008 taxes online free Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. File 2008 taxes online free Where to report. File 2008 taxes online free   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. File 2008 taxes online free You cannot use Form 1040A or Form 1040EZ. File 2008 taxes online free Standard deduction limit. File 2008 taxes online free   You generally are allowed to claim the standard deduction if you do not itemize your deductions. File 2008 taxes online free Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). File 2008 taxes online free If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. File 2008 taxes online free Example. File 2008 taxes online free For 2012, you filed a joint return. File 2008 taxes online free Your taxable income was $60,000 and you were not entitled to any tax credits. File 2008 taxes online free Your standard deduction was $11,900, and you had itemized deductions of $14,000. File 2008 taxes online free In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. File 2008 taxes online free The difference between the state and local income tax you deducted and your local general sales tax was more than $400. File 2008 taxes online free Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. File 2008 taxes online free Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. File 2008 taxes online free Standard deduction for earlier years. File 2008 taxes online free   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. File 2008 taxes online free Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. File 2008 taxes online free Example. File 2008 taxes online free You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. File 2008 taxes online free Your itemized deductions were $12,350. File 2008 taxes online free The standard deduction that you could have claimed was $11,900. File 2008 taxes online free In 2013, you recovered $2,100 of your 2012 itemized deductions. File 2008 taxes online free None of the recoveries were more than the actual deductions for 2012. File 2008 taxes online free Include $450 of the recoveries in your 2013 income. File 2008 taxes online free This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). File 2008 taxes online free Recovery limited to deduction. File 2008 taxes online free   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. File 2008 taxes online free The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. File 2008 taxes online free Example. File 2008 taxes online free During 2012 you paid $1,700 for medical expenses. File 2008 taxes online free From this amount you subtracted $1,500, which was 7. File 2008 taxes online free 5% of your adjusted gross income. File 2008 taxes online free Your actual medical expense deduction was $200. File 2008 taxes online free In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. File 2008 taxes online free The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. File 2008 taxes online free Other recoveries. File 2008 taxes online free   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. File 2008 taxes online free Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. File 2008 taxes online free In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. File 2008 taxes online free See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. File 2008 taxes online free Reporting business income and expenses. File 2008 taxes online free    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free The form instructions have information on how to complete them. File 2008 taxes online free Reporting nonbusiness income. File 2008 taxes online free   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. File 2008 taxes online free List the type and amount of the income on the dotted line next to line 21. File 2008 taxes online free Reporting nonbusiness expenses. File 2008 taxes online free   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. File 2008 taxes online free Also enter the amount and “PPR” on the dotted line next to line 36. File 2008 taxes online free   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. File 2008 taxes online free See Activity not for profit , under Other Income, later. File 2008 taxes online free Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. File 2008 taxes online free Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. File 2008 taxes online free Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. File 2008 taxes online free Type of deduction. File 2008 taxes online free   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. File 2008 taxes online free You generally deduct the repayment on the same form or schedule on which you previously reported it as income. File 2008 taxes online free For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). File 2008 taxes online free If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). File 2008 taxes online free If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). File 2008 taxes online free Repaid social security benefits. File 2008 taxes online free   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. File 2008 taxes online free Repayment of $3,000 or less. File 2008 taxes online free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File 2008 taxes online free If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. File 2008 taxes online free Repayment over $3,000. File 2008 taxes online free   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). File 2008 taxes online free However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. File 2008 taxes online free This means that at the time you included the income, it appeared that you had an unrestricted right to it. File 2008 taxes online free If you qualify for this choice, figure your tax under both methods and compare the results. File 2008 taxes online free Use the method (deduction or credit) that results in less tax. File 2008 taxes online free When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. File 2008 taxes online free Each instance of repayment is not considered separately. File 2008 taxes online free Method 1. File 2008 taxes online free   Figure your tax for 2013 claiming a deduction for the repaid amount. File 2008 taxes online free If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. File 2008 taxes online free Method 2. File 2008 taxes online free   Figure your tax for 2013 claiming a credit for the repaid amount. File 2008 taxes online free Follow these steps. File 2008 taxes online free Figure your tax for 2013 without deducting the repaid amount. File 2008 taxes online free Refigure your tax from the earlier year without including in income the amount you repaid in 2013. File 2008 taxes online free Subtract the tax in (2) from the tax shown on your return for the earlier year. File 2008 taxes online free This is the credit. File 2008 taxes online free Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). File 2008 taxes online free   If method 1 results in less tax, deduct the amount repaid. File 2008 taxes online free If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. File 2008 taxes online free R. File 2008 taxes online free C. File 2008 taxes online free 1341” in the column to the right of line 71. File 2008 taxes online free   An example of this computation can be found in Publication 525. File 2008 taxes online free Repaid wages subject to social security and Medicare taxes. File 2008 taxes online free   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. File 2008 taxes online free If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. File 2008 taxes online free File a claim for refund using Form 843, Claim for Refund and Request for Abatement. File 2008 taxes online free Repaid wages subject to Additional Medicare Tax. File 2008 taxes online free   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. File 2008 taxes online free If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. File 2008 taxes online free To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. File 2008 taxes online free See the Instructions for Form 1040X. File 2008 taxes online free Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. File 2008 taxes online free In most cases you report royalties in Part I of Schedule E (Form 1040). File 2008 taxes online free However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. File 2008 taxes online free , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free Copyrights and patents. File 2008 taxes online free   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. File 2008 taxes online free Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. File 2008 taxes online free Oil, gas, and minerals. File 2008 taxes online free   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. File 2008 taxes online free The royalties are based on units, such as barrels, tons, etc. File 2008 taxes online free , and are paid to you by a person or company who leases the property from you. File 2008 taxes online free Depletion. File 2008 taxes online free   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. File 2008 taxes online free For information on this subject, see chapter 9 of Publication 535. File 2008 taxes online free Coal and iron ore. File 2008 taxes online free   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. File 2008 taxes online free For information about gain or loss from the sale of coal and iron ore, see Publication 544. File 2008 taxes online free Sale of property interest. File 2008 taxes online free   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. File 2008 taxes online free Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). File 2008 taxes online free For more information on selling section 1231 property, see chapter 3 of Publication 544. File 2008 taxes online free   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. File 2008 taxes online free Part of future production sold. File 2008 taxes online free   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. File 2008 taxes online free Do not include it in your income or take depletion based on it. File 2008 taxes online free   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. File 2008 taxes online free Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. File 2008 taxes online free Unemployment compensation. File 2008 taxes online free   You must include in income all unemployment compensation you receive. File 2008 taxes online free You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. File 2008 taxes online free In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. File 2008 taxes online free Types of unemployment compensation. File 2008 taxes online free   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. File 2008 taxes online free It includes the following benefits. File 2008 taxes online free Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. File 2008 taxes online free State unemployment insurance benefits. File 2008 taxes online free Railroad unemployment compensation benefits. File 2008 taxes online free Disability payments from a government program paid as a substitute for unemployment compensation. File 2008 taxes online free (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. File 2008 taxes online free See chapter 5 for more information. File 2008 taxes online free ) Trade readjustment allowances under the Trade Act of 1974. File 2008 taxes online free Unemployment assistance under the Disaster Relief and Emergency Assistance Act. File 2008 taxes online free Unemployment assistance under the Airline Deregulation Act of 1974 Program. File 2008 taxes online free Governmental program. File 2008 taxes online free   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. File 2008 taxes online free If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. File 2008 taxes online free Repayment of unemployment compensation. File 2008 taxes online free   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. File 2008 taxes online free On the dotted line next to your entry enter “Repaid” and the amount you repaid. File 2008 taxes online free If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. File 2008 taxes online free If the amount is more than $3,000, see Repayments , earlier. File 2008 taxes online free Tax withholding. File 2008 taxes online free   You can choose to have federal income tax withheld from your unemployment compensation. File 2008 taxes online free To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. File 2008 taxes online free Tax will be withheld at 10% of your payment. File 2008 taxes online free    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. File 2008 taxes online free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. File 2008 taxes online free For more information on estimated tax, see chapter 4. File 2008 taxes online free Supplemental unemployment benefits. File 2008 taxes online free   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. File 2008 taxes online free They are taxable as wages and are subject to withholding for income tax. File 2008 taxes online free They may be subject to social security and Medicare taxes. File 2008 taxes online free For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. File 2008 taxes online free Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. File 2008 taxes online free Repayment of benefits. File 2008 taxes online free   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. File 2008 taxes online free If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. File 2008 taxes online free If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. File 2008 taxes online free   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. File 2008 taxes online free (You cannot use Form 1040A or Form 1040EZ. File 2008 taxes online free ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. File 2008 taxes online free If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. File 2008 taxes online free For more information on this, see Repayments , earlier. File 2008 taxes online free Private unemployment fund. File 2008 taxes online free   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. File 2008 taxes online free Report the taxable amount on Form 1040, line 21. File 2008 taxes online free Payments by a union. File 2008 taxes online free   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. File 2008 taxes online free However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. File 2008 taxes online free Guaranteed annual wage. File 2008 taxes online free   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. File 2008 taxes online free Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. File 2008 taxes online free State employees. File 2008 taxes online free   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. File 2008 taxes online free Although the payments are fully taxable, do not report them as unemployment compensation. File 2008 taxes online free Report these payments on Form 1040, line 21. File 2008 taxes online free Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. File 2008 taxes online free Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. File 2008 taxes online free Do not deduct medical expenses that are reimbursed by such a fund. File 2008 taxes online free You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. File 2008 taxes online free Reemployment Trade Adjustment Assistance (RTAA) payments. File 2008 taxes online free   RTAA payments received from a state must be included in your income. File 2008 taxes online free The state must send you Form 1099-G to advise you of the amount you should include in income. File 2008 taxes online free The amount should be reported on Form 1040, line 21. File 2008 taxes online free Persons with disabilities. File 2008 taxes online free   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. File 2008 taxes online free However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. File 2008 taxes online free Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. File 2008 taxes online free Disaster relief grants. File 2008 taxes online free    Do not include post-disaster grants received under the Robert T. File 2008 taxes online free Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. File 2008 taxes online free Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. File 2008 taxes online free If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. File 2008 taxes online free See Recoveries , earlier. File 2008 taxes online free Unemployment assistance payments under the Act are taxable unemployment compensation. File 2008 taxes online free See Unemployment compensation under Unemployment Benefits, earlier. File 2008 taxes online free Disaster relief payments. File 2008 taxes online free   You can exclude from income any amount you receive that is a qualified disaster relief payment. File 2008 taxes online free A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. File 2008 taxes online free You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. File 2008 taxes online free The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. File 2008 taxes online free   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. File 2008 taxes online free   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. File 2008 taxes online free Disaster mitigation payments. File 2008 taxes online free   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. File 2008 taxes online free Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. File 2008 taxes online free However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. File 2008 taxes online free They are paid to you through state and local governments based on the provisions of the Robert T. File 2008 taxes online free Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. File 2008 taxes online free   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. File 2008 taxes online free Home Affordable Modification Program (HAMP). File 2008 taxes online free   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. File 2008 taxes online free Mortgage assistance payments under section 235 of the National Housing Act. File 2008 taxes online free   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. File 2008 taxes online free Interest paid for the homeowner under the mortgage assistance program cannot be deducted. File 2008 taxes online free Medicare. File 2008 taxes online free   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. File 2008 taxes online free This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). File 2008 taxes online free Old-age, survivors, and disability insurance benefits (OASDI). File 2008 taxes online free   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. File 2008 taxes online free This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. File 2008 taxes online free Nutrition Program for the Elderly. File 2008 taxes online free    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. File 2008 taxes online free If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. File 2008 taxes online free Payments to reduce cost of winter energy. File 2008 taxes online free   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. File 2008 taxes online free Other Income The following brief discussions are arranged in alphabetical order. File 2008 taxes online free Other income items briefly discussed below are referenced to publications which provide more topical information. File 2008 taxes online free Activity not for profit. File 2008 taxes online free   You must include on your return income from an activity from which you do not expect to make a profit. File 2008 taxes online free An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. File 2008 taxes online free Enter this income on Form 1040, line 21. File 2008 taxes online free Deductions for expenses related to the activity are limited. File 2008 taxes online free They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). File 2008 taxes online free See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. File 2008 taxes online free Alaska Permanent Fund dividend. File 2008 taxes online free   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. File 2008 taxes online free The state of Alaska sends each recipient a document that shows the amount of the payment with the check. File 2008 taxes online free The amount also is reported to IRS. File 2008 taxes online free Alimony. File 2008 taxes online free   Include in your income on Form 1040, line 11, any alimony payments you receive. File 2008 taxes online free Amounts you receive for child support are not income to you. File 2008 taxes online free Alimony and child support payments are discussed in chapter 18. File 2008 taxes online free Bribes. File 2008 taxes online free   If you receive a bribe, include it in your income. File 2008 taxes online free Campaign contributions. File 2008 taxes online free   These contributions are not income to a candidate unless they are diverted to his or her personal use. File 2008 taxes online free To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. File 2008 taxes online free However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. File 2008 taxes online free S. File 2008 taxes online free Income Tax Return for Certain Political Organizations. File 2008 taxes online free Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. File 2008 taxes online free Car pools. File 2008 taxes online free   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. File 2008 taxes online free These amounts are considered reimbursement for your expenses. File 2008 taxes online free However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. File 2008 taxes online free Cash rebates. File 2008 taxes online free   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. File 2008 taxes online free Example. File 2008 taxes online free You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. File 2008 taxes online free The $2,000 is not income to you. File 2008 taxes online free Your basis in the car is $22,000. File 2008 taxes online free This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. File 2008 taxes online free Casualty insurance and other reimbursements. File 2008 taxes online free   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. File 2008 taxes online free See chapter 25 for more information. File 2008 taxes online free Child support payments. File 2008 taxes online free   You should not report these payments on your return. File 2008 taxes online free See chapter 18 for more information. File 2008 taxes online free Court awards and damages. File 2008 taxes online free   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. File 2008 taxes online free The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. File 2008 taxes online free Include the following as ordinary income. File 2008 taxes online free Interest on any award. File 2008 taxes online free Compensation for lost wages or lost profits in most cases. File 2008 taxes online free Punitive damages, in most cases. File 2008 taxes online free It does not matter if they relate to a physical injury or physical sickness. File 2008 taxes online free Amounts received in settlement of pension rights (if you did not contribute to the plan). File 2008 taxes online free Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. File 2008 taxes online free Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. File 2008 taxes online free Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. File 2008 taxes online free   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). File 2008 taxes online free Emotional distress. File 2008 taxes online free   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. File 2008 taxes online free Do not include them in your income. File 2008 taxes online free   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. File 2008 taxes online free Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. File 2008 taxes online free Deduction for costs involved in unlawful discrimination suits. File 2008 taxes online free   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. File 2008 taxes online free For more information, see Publication 525. File 2008 taxes online free Credit card insurance. File 2008 taxes online free   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. File 2008 taxes online free These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. File 2008 taxes online free Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. File 2008 taxes online free Down payment assistance. File 2008 taxes online free   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. File 2008 taxes online free If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. File 2008 taxes online free If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. File 2008 taxes online free Employment agency fees. File 2008 taxes online free   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. File 2008 taxes online free However, if you pay it and your employer reimburses you for it, it is includible in your income. File 2008 taxes online free Energy conservation subsidies. File 2008 taxes online free   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. File 2008 taxes online free Energy conservation measure. File 2008 taxes online free   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. File 2008 taxes online free Dwelling unit. File 2008 taxes online free   This includes a house, apartment, condominium, mobile home, boat, or similar property. File 2008 taxes online free If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. File 2008 taxes online free Estate and trust income. File 2008 taxes online free    An estate or trust, unlike a partnership, may have to pay federal income tax. File 2008 taxes online free If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. File 2008 taxes online free However, there is never a double tax. File 2008 taxes online free Estates and trusts file their returns on Form 1041, U. File 2008 taxes online free S. File 2008 taxes online free Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). File 2008 taxes online free Current income required to be distributed. File 2008 taxes online free   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. File 2008 taxes online free Current income not required to be distributed. File 2008 taxes online free    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. File 2008 taxes online free How to report. File 2008 taxes online free   Treat each item of income the same way that the estate or trust would treat it. File 2008 taxes online free For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. File 2008 taxes online free The same rule applies to distributions of tax-exempt interest and capital gains. File 2008 taxes online free   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. File 2008 taxes online free Losses. File 2008 taxes online free   Losses of estates and trusts generally are not deductible by the beneficiaries. File 2008 taxes online free Grantor trust. File 2008 taxes online free   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. File 2008 taxes online free (The grantor is the one who transferred property to the trust. File 2008 taxes online free ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. File 2008 taxes online free   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. File 2008 taxes online free Expenses paid by another. File 2008 taxes online free   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. File 2008 taxes online free But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. File 2008 taxes online free Fees for services. File 2008 taxes online free   Include all fees for your services in your income. File 2008 taxes online free Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. File 2008 taxes online free Nonemployee compensation. File 2008 taxes online free   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. File 2008 taxes online free You may need to report your fees as self-employment income. File 2008 taxes online free See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. File 2008 taxes online free Corporate director. File 2008 taxes online free   Corporate director fees are self-employment income. File 2008 taxes online free Report these payments on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free Personal representatives. File 2008 taxes online free   All personal representatives must include in their gross income fees paid to them from an estate. File 2008 taxes online free If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. File 2008 taxes online free If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free The fee is not includible in income if it is waived. File 2008 taxes online free Manager of trade or business for bankruptcy estate. File 2008 taxes online free   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. File 2008 taxes online free Report this income on Form 1040, line 21. File 2008 taxes online free Notary public. File 2008 taxes online free    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free These payments are not subject to self-employment tax. File 2008 taxes online free See the separate instructions for Schedule SE (Form 1040) for details. File 2008 taxes online free Election precinct official. File 2008 taxes online free    You should receive a Form W-2 showing payments for services performed as an election official or election worker. File 2008 taxes online free Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. File 2008 taxes online free Foster care providers. File 2008 taxes online free   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. File 2008 taxes online free However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. File 2008 taxes online free   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. File 2008 taxes online free Difficulty-of-care payments. File 2008 taxes online free   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. File 2008 taxes online free A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. File 2008 taxes online free   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. File 2008 taxes online free Maintaining space in home. File 2008 taxes online free   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. File 2008 taxes online free Reporting taxable payments. File 2008 taxes online free    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. File 2008 taxes online free Report the payments on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. File 2008 taxes online free Found property. File 2008 taxes online free   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. File 2008 taxes online free Free tour. File 2008 taxes online free   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. File 2008 taxes online free Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. File 2008 taxes online free You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. File 2008 taxes online free If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). File 2008 taxes online free Gambling winnings. File 2008 taxes online free   You must include your gambling winnings in income on Form 1040, line 21. File 2008 taxes online free If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. File 2008 taxes online free Lotteries and raffles. File 2008 taxes online free   Winnings from lotteries and raffles are gambling winnings. File 2008 taxes online free In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. File 2008 taxes online free    If you win a state lottery prize payable in installments, see Publication 525 for more information. File 2008 taxes online free Form W-2G. File 2008 taxes online free   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. File 2008 taxes online free Include the amount from box 1 on Form 1040, line 21. File 2008 taxes online free Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. File 2008 taxes online free Reporting winnings and recordkeeping. File 2008 taxes online free   For more information on reporting gam
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  • Automotive Manufacturers and Dispute Resolution Programs
    If you have a problem with your car and your dealer can't help you, contact the manufacturer or a national dispute program. (PDF)
  • Be a Savvy Consumer: Consumer Topics
    Read this section of the Consumer Action Handbook for advice before you make a purchase. (PDF)
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  • Key Information Resources
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    Contact your local consumer protection offices to get help with consumer complaints, get information about consumer laws, and educational materials. (PDF)
  • State Banking Authorities
    Find the agency that oversees state-chartered banks and other financial institutions in your state. (PDF)
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The File 2008 Taxes Online Free

File 2008 taxes online free Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. File 2008 taxes online free Ordering forms and publications. File 2008 taxes online free Tax questions. File 2008 taxes online free Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. File 2008 taxes online free irs. File 2008 taxes online free gov/pub970. File 2008 taxes online free What's New Lifetime learning credit. File 2008 taxes online free  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). File 2008 taxes online free You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). File 2008 taxes online free This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). File 2008 taxes online free For more information, see chapter 3, Lifetime Learning Credit . File 2008 taxes online free Business deduction for work-related education. File 2008 taxes online free  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. File 2008 taxes online free 5 cents per mile. File 2008 taxes online free See chapter 12, Business Deduction for Work-Related Education , for more information. File 2008 taxes online free Reminders Form 1098-T, Tuition Statement. File 2008 taxes online free  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. File 2008 taxes online free In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. File 2008 taxes online free An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. File 2008 taxes online free However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. File 2008 taxes online free In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. File 2008 taxes online free The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. File 2008 taxes online free Hope Scholarship Credit. File 2008 taxes online free  For 2013, the Hope Scholarship Credit is not available. File 2008 taxes online free However, you may be able to claim an American opportunity or lifetime learning credit. File 2008 taxes online free See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. File 2008 taxes online free Estimated tax payments. File 2008 taxes online free  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. File 2008 taxes online free For more information, see Publication 505, Tax Withholding and Estimated Tax. File 2008 taxes online free Photographs of missing children. File 2008 taxes online free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2008 taxes online free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2008 taxes online free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2008 taxes online free Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. File 2008 taxes online free Most benefits apply only to higher education. File 2008 taxes online free What is in this publication. File 2008 taxes online free    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. File 2008 taxes online free   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . File 2008 taxes online free These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. File 2008 taxes online free    Ten other types of benefits are explained in chapters 4 through 12. File 2008 taxes online free These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. File 2008 taxes online free Note. File 2008 taxes online free You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. File 2008 taxes online free Comparison table. File 2008 taxes online free   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. File 2008 taxes online free This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. File 2008 taxes online free When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. File 2008 taxes online free If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. File 2008 taxes online free Analyzing your tax withholding. File 2008 taxes online free   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. File 2008 taxes online free Also, you may want to recheck your withholding during the year if your personal or financial situation changes. File 2008 taxes online free See Publication 919, How Do I Adjust My Tax Withholding, for more information. File 2008 taxes online free Glossary. File 2008 taxes online free   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. File 2008 taxes online free Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. File 2008 taxes online free   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. File 2008 taxes online free For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. File 2008 taxes online free   Many of the terms used in the publication are defined in the glossary near the end of the publication. File 2008 taxes online free The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. File 2008 taxes online free Comments and suggestions. File 2008 taxes online free   We welcome your comments about this publication and your suggestions for future editions. File 2008 taxes online free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2008 taxes online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2008 taxes online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2008 taxes online free   You can send your comments from www. File 2008 taxes online free irs. File 2008 taxes online free gov/formspubs/. File 2008 taxes online free Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2008 taxes online free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2008 taxes online free Ordering forms and publications. File 2008 taxes online free   Visit www. File 2008 taxes online free irs. File 2008 taxes online free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2008 taxes online free Internal Revenue Service 1201 N. File 2008 taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2008 taxes online free   If you have a tax question, check the information available on IRS. File 2008 taxes online free gov or call 1-800-829-1040. File 2008 taxes online free We cannot answer tax questions sent to either of the above addresses. File 2008 taxes online free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return 1040A U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File 2008 taxes online free S. File 2008 taxes online free Nonresident Alien Income Tax Return 1040NR-EZ U. File 2008 taxes online free S. File 2008 taxes online free Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. File 2008 taxes online free S. File 2008 taxes online free Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. File 2008 taxes online free Prev  Up  Next   Home   More Online Publications